https://www.taxtmi.com/caselaws?id=124350 A challenge to a show cause notice seeking recovery of a refund already sanctioned was not entertained at the notice stage. The Tribunal noted that the notice had been issued under Section 11A and that the dispute was still pending before the adjudicating authority, so it would not interfere before a final decision on merits. The applicant was left free to place all submissions before the adjudicating authority, and no opinion was expressed on the validity of the notice or the refund recovery claim. The request to quash the notice was rejected, leaving adjudication to proceed in the ordinary course. en-us Mon, 03 Sep 2007 00:00:00 +0530 Fri, 28 Sep 2012 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124350 A challenge to a show cause notice seeking recovery of a refund already sanctioned was not entertained at the notice stage. The Tribunal noted that the notice had been issued under Section 11A and that the dispute was still pending before the adjudicating authority, so it would not interfere before a final decision on merits. The applicant was left free to place all submissions before the adjudicating authority, and no opinion was expressed on the validity of the notice or the refund recovery claim. The request to quash the notice was rejected, leaving adjudication to proceed in the ordinary course. Case-Laws Customs Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124350